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Accounting Roundup: Special Edition — The Tidal (Coming In) Waves of Accounting and Financial Reporting Changes

Updated June 2010


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This update to Accounting Roundup — Special Edition reflects (1) the FASB’s revisions to its agenda and timeline and (2) developments that have occurred in the FASB’s joint projects with the IASB and in the FASB-only projects since the original issuance of this publication, in particular the offsetting, financial instruments with characteristics of equity, and leases projects. The FASB revised its agenda and timeline in response to concerns from constituents, many of which focused on the FASB’s due process procedures and whether exposing so many proposed standards at one time would cause the Board to “shortcut” those procedures or would allow constituents enough time to provide public comments to the FASB. Taking those concerns into consideration, the FASB and IASB have spread out their standard-setting agendas, limiting the number of joint projects that can be exposed in any one calendar quarter to four.

Accounting Roundup, published by Deloitte & Touche LLP, briefly describes recent U.S. regulatory and professional developments in the field of accounting. In each issue, visitors find summaries with hyperlinks to more detailed information. Accounting Roundup acts as a resource guide for accounting, financial, investment, legal, tax, and other business professionals.

Find the complete First Quarter in Review — 2010 issue of Accounting Roundup in the PDF attachment below. Or visit our Accounting Roundup Archive, where you can access past issues and other special editions, including: Year in Review — 2009, Third Quarter in Review — 2009, and Second Quarter in Review — 2009.

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